Yritysmuodon vaikutus verotuksen edullisuuteen, case Lahden Betonilattiat Oy / Tmi MR-Rakennus & Remontti

Suomessa verotuksen tarkoituksena ei ole vaikuttaa yritysmuodon valintaan. Yritystä perustettaessa kiinnitetään kuitenkin usein erityistä huomiota verotukseen. Yrityksen ja omistajayrittäjän verotukseen vaikuttavat monet eri tekijät. Yleispäteviä saantoja yritysmuodon vaikutuksesta verotuksen edullisuuteen on mahdoton antaa ja siksi harkinta täytyy tehdä aina tilannekohtaisesti. Tärkeintä verotuksen edullisuuslaskelmissa on kokonaisrasituksen mittaaminen. Tutkimuksessa on vertailtu kahden samalla toimialalla toimivan pienyrityksen yritysmuodon vaikutusta verotuksen edullisuuteen. Tutkimuksen tavoitteena on ollut selvittää omistajayrittäjille jäävän nettotulon määrä. Tutkimuksen kohteena olevat yritykset ovat Lahden Betonilattiat Oy ja Tmi MR-Rakennus & Remontti, joista ensimmäinen on yritysmuodoltaan osakeyhtiö ja toinen yksityisliike. Tutkimusongelman ratkaisemiseksi tutkimuksessa on perehdytty yritysten kirjanpitoon ja tilinpaatostietoihin. Niiden avulla on laskettu yritysten nettovarallisuus, tulonmuodostus ja verot. Siten on saatu konkreettinen tulos siitä, kuinka paljon on ollut omistajayrittäjien kokonaisverorasitus ja käteen jäävän nettotulon määrä. Tutkimuksessa on oletettu tilikauden voiton otetun kokonaisuudessaan osakkaan käyttöön. Lisäksi on tutkittu miten tilanne muuttuu voiton ja nettovarallisuuden kasvaessa. Tutkimuksen tulosten perusteella todetaan yksityisliikkeen olevan verotuksen kannalta osakeyhtiötä edullisempi vaihtoehto. Yritysten voiton ja nettovarallisuuden kasvaessa havaitaan yksityisliikkeen lähes aina olevan osakeyhtiötä edullisempi yritysmuoto. Osakeyhtiö on yksityisliikettä edullisempi vaihtoehto ainoastaan silloin, kun sen nettovarallisuus on huomattavan suuri ja paljon yksityisliikkeen nettovarallisuutta suurempi.

Määrä ei muutu laaduksi

Kirjallisuusarvostelu

Premier suplement du voyage pittoresque au Cap Nord; contenant des remarques sur le premier cahier de cet ouvrage et sur le voyage de Mr. Joseph Acerbi : Par A. F. Skjöldebrand.

Digital reproduction, The National Library of Finland, Centre for Preservation and Digitisation, Mikkeli

The figure of the earth, determined from observations made by order of the French King, at the polar circle: by Messrs de Maupertuis, Camus, Clairaut, Le Monnier, members of the Royal Academy of Sciences, the abbé Outhier, correspondent of the Academy, and Mr. Celsius, professor of astronomy at Upsal : translated from the French of M. de Maupertuis.

Digital reproduction, The National Library of Finland, Centre for Preservation and Digitisation, Mikkeli

Lahopuun määrä ja laatu energiapuun korjuualoilla ja tavanomaisilla avohakkuualoilla

Seloste artikkelista: The volume and composition of dead wood on traditional and forest fuel harvested clear-cuts / Sini Eräjää ... [et al.] - Julkaisussa: Silva Fennica 44 (2010) : 2, s. 201-211.

PET and MR imaging in Parkinson’s disease patients with cognitive impairment. A study of dopaminergic dysfunction, amyloid deposition, cortical hypometabolism and brain atrophy

Parkinson’s disease (PD) is the second most common neurodegenerative disorder. It is characterized by a severe loss of substantia nigra dopaminergic neurons leading to dopamine depletion in the striatum. PD affects movement, producing motor symptoms such as rigidity, tremor and bradykinesia. Non-motor symptoms include autonomic dysfunction, neurobehavioral problems and cognitive impairment, which may lead to dementia. The pathophysiological basis of cognitive impairment and dementia in PD is unclear. The aim of this thesis was to study the pathophysiological basis of cognitive impairment and dementia in PD. We evaluated the relation between frontostriatal dopaminergic dysfunction and the cognitive symptoms in PD patients with [18F]Fdopa PET. We also combined [C]PIB and [¹⁸F]FDG PET and magnetic resonance imaging in PD patients with and without dementia. In addition, we analysed subregional striatal [¹⁸F]Fdopa PET data to find out whether a simple ratio approach would reliably separate PD patients from healthy controls. The impaired dopaminergic function of the frontostriatal regions was related to the impairment in cognitive functions, such as memory and cognitive processing in PD patients. PD patients with dementia showed an impaired glucose metabolism but not amyloid deposition in the cortical brain regions, and the hypometabolism was associated with the degree of cognitive impairment. PD patients had atrophy, both in the prefrontal cortex and in the hippocampus, and the hippocampal atrophy was related to impaired memory. A single 15-min scan 75 min after a tracer injection seemed to be sufficient for separating patients with PD from healthy controls in a clinical research environment. In conclusion, the occurrence of cognitive impairment and dementia in PD seems to be multifactorial and relates to changes, such as reduced dopaminergic activity, hypometabolism, brain atrophy and rarely to amyloid accumulation.

Lipotoxicity in Obesity and Coronary Artery Disease. Studies by PET, CT and MR

Lipotoxicity is a condition in which fatty acids (FAs) are not efficiently stored in adipose tissue and overflow to non-adipose tissue, causing organ damages. A defect of adipose tissue FA storage capability can be the primary culprit in the insulin resistance condition that characterizes many of the severe metabolic diseases that affect people nowadays. Obesity, in this regard, constitutes the gateway and risk factor of the major killers of modern society, such as cardiovascular disease and cancer. A deep understanding of the pathogenetic mechanisms that underlie obesity and the insulin resistance syndrome is a challenge for modern medicine. In the last twenty years of scientific research, FA metabolism and dysregulations have been the object of numerous studies. Development of more targeted and quantitative methodologies is required on one hand, to investigate and dissect organ metabolism, on the other hand to test the efficacy and mechanisms of action of novel drugs. The combination of functional and anatomical imaging is an answer to this need, since it provides more understanding and more information than we have ever had. The first purpose of this study was to investigate abnormalities of substrate organ metabolism, with special reference to the FA metabolism in obese drug-naïve subjects at an early stage of disease. Secondly, trimetazidine (TMZ), a metabolic drug supposed to inhibit FA oxidation (FAO), has been for the first time evaluated in obese subjects to test a whole body and organ metabolism improvement based on the hypothesis that FAO is increased at an early stage of the disease. A third objective was to investigate the relationship between ectopic fat accumulation surrounding heart and coronaries, and impaired myocardial perfusion in patients with risk of coronary artery disease (CAD). In the current study a new methodology has been developed with PET imaging with 11C-palmitate and compartmental modelling for the non-invasive in vivo study of liver FA metabolism, and a similar approach has been used to study FA metabolism in the skeletal muscle, the adipose tissue and the heart. The results of the different substudies point in the same direction. Obesity, at the an early stage, is associated with an impairment in the esterification of FAs in adipose tissue and skeletal muscle, which is accompanied by the upregulation in skeletal muscle, liver and heart FAO. The inability to store fat may initiate a cascade of events leading to FA oversupply to lean tissue, overload of the oxidative pathway, and accumulation of toxic lipid species and triglycerides, and it was paralleled by a proportional growth in insulin resistance. In subjects with CAD, the accumulation of ectopic fat inside the pericardium is associated with impaired myocardial perfusion, presumably via a paracrine/vasocrine effect. At the beginning of the disease, TMZ is not detrimental to health; on the contrary at the single organ level (heart, skeletal muscle and liver) it seems beneficial, while no relevant effects were found on adipose tissue function. Taken altogether these findings suggest that adipose tissue storage capability should be preserved, if it is not possible to prevent excessive fat intake in the first place.

Yliopistojen henkilökunnan kotimaisten tieteellisten julkaisujen määrä ja saatavuus 2011-2012

Tausta-aineistoa ja laskelmia Jyrki Ilvan ja Johanna Liljan laatimaa selvitystä "Kotimaiset tieteelliset lehdet ja avoin julkaiseminen : selvitys mahdollisista rahoitusmalleista" varten.